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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 9. Taxation of Partnerships |
| SECTION 58.1-390. Repealed |
| SECTION 58.1-390.1. Definitions |
| SECTION 58.1-390.2. Taxation of pass-through entities |
| SECTION 58.1-391. Virginia taxable income of owners of a pass-through entity |
| SECTION 58.1-392. Reports by pass-through entities |
| SECTION 58.1-393. Repealed |
| SECTION 58.1-393.1. Extension of time for filing return by pass-through entity |
| SECTION 58.1-394. Repealed |
| SECTION 58.1-394.1. Failure of pass-through entity to make a return |
| SECTION 58.1-394.2. Fraudulent returns, etc., of pass-through entities; penalty |
| SECTION 58.1-394.3. Pass-through entity items |
| SECTION 58.1-395. Nonresident owners |